CHART OF ACCOUNTS 2160 ‘Furniture and fixtures’

1000 ‘Current assets’ (Short term assets) 2196 ‘Accumulated depreciation - furniture and supplies’
1100 ‘Cash on hand’. 2196 ‘Accumulated depreciation - furniture and supplies’
1110 ‘Cash in national currency’ 2170 ‘Motor vehicles’
1120 ‘Cash in foreign currency’ 2197 ‘Accumulated depreciation - motor vehicles’
1130 ‘Cash documents’ 2197 ‘Accumulated depreciation - motor vehicles’
1140 ‘Cash equivalents’ 2180 ‘Leasehold improvements’
1200 ‘Monetary funds in bank’ 2180 ‘Leasehold improvements’
1210 ‘Accounts in national currency’ 2198 ‘Accumulated depreciation - leasehold improvements’
1220 ‘Accounts in foreign currency with local banks’ 2190 ‘Improvement of land plots’
1230 ‘Accounts in foreign banks’ 2199 ‘Accumulated depreciation - improvement of land plots’
1240 ‘Restricted cash in banks’ 2200 ‘Biological assets’
1250 ‘Cash in transit’ 2210 ‘Animals (consumable biological assets)’
1300 ‘Short-term investments’ 2220 ‘Animals (fruiting biological assets)’
1310 ‘Debt securities’ 2230 ‘Plants (consumable biological assets)’
1320 ‘Equity securities’ 2240 ‘Fruiting plants’
1330 ‘Credits, loans issued’ 2250 ‘Biological assets accounted for at cost’
1340 ‘Deposits’ 2290 ‘Other biological assets’
1350 ‘Current portion of long-term investments’ 2300 ‘Investment in real estate’
1350 ‘Current portion of long-term investments’ ‘Other short-term 2310 ‘Land’
investments’ 2320 ‘Buildings and constructions’
1400 ‘Accounts receivable’ 2330 ‘Reconstruction of real estate investment objects’
1410 ‘Accounts receivable for goods and services’ 2400 ‘Deferred tax assets’
1491 ‘Allowance for bad debts on accounts receivable’ 2500 ‘Restricted cash’.
1500 ‘Accounts receivable for other operations. 2700 ‘Long-term receivables’
1510 ‘Notes receivable’ 2710 ‘Bills of exchange received’
1520 ‘Receivables from employees and directors’ 2720 ‘Long-term receivables from buyers and customers’
1530 ‘Taxes paid in advance’ 2780 ‘Non-current Deferred Expenses’
1540 ‘Taxes refundable’ 2790 ‘Other long-term receivables’
1550 ‘Interest receivable’ 2800 ‘Long-term investments’
1560 ‘Dividends receivable’ 2810 ‘Debt securities’
1570 ‘Indebtedness of customers under construction contract’ 2820 ‘Credits, loans issued’
1570 ‘Indebtedness of customers under construction contract’ 2830 ‘Investments in subsidiaries’
1580 ‘Current portion of non-current receivables’ 2840 ‘Investments in joint operations’
1590 ‘Other receivables’ 2850 ‘Investments in associates’
1600 ‘Inventories’ 2890 ‘Other long-term investments’
1610 ‘Goods’ 2900 ‘Intangible assets’
1691 ‘Unrealised trade mark-up’ 2910 ‘Franchise’
1620 ‘Stocks of raw materials and basic materials’ 2991 ‘Accumulated amortisation - franchise’
1620 ‘Stocks of raw materials and basic materials’ 2920 ‘Goodwill’
1630 ‘Work in progress’ 2992 ‘Accumulated amortisation - goodwill’
1640 ‘Finished goods’ 2930 ‘Patents’
1650 ‘Agricultural products from biological assets’ 2993 ‘Accumulated amortisation - patents’
1700 ‘Stocks of auxiliary materials’ 2940 ‘Trade marks’
1710 ‘Fuel’ 2994 ‘Accumulated amortisation - trademarks’
1720 ‘Spare parts’ 2950 ‘Copyrights’
1730 ‘Construction materials’ 2995 ‘Accumulated amortisation - copyrights’
1740 ‘Other materials’ 2960 ‘Software’
1750 ‘Low-value and wear-and-tear items’ 2996 ‘Accumulated amortisation - software’
1750 ‘Low-value and wear-and-tear items’ 2970 ‘Licence agreement’
1795 ‘Low-value and wear-and-tear items in operation’ 2997 ‘Accumulated amortisation - licence agreement’
1795 ‘Low-value and wear-and-tear items in operation’ 2980 ‘Other assets’
1800 ‘Advances issued’ 2998 ‘Accumulated amortisation - other assets’
1810 ‘Inventories paid in advance’ 2990 ‘Development in progress’
1810 ‘Inventories paid in advance’ 3000 ‘Current liabilities’
1820 ‘Services paid in advance’ 3100 ‘Accounts payable’
1830 ‘Rent paid in advance’ 3110 ‘Accounts payable for goods and services’
1830 ‘Rent paid in advance’ 3190 ‘Other invoices payable’
1890 ‘Other types of advance payments’ 3200 ‘Advances received’
1890 ‘Other types of advance payments’ 3210 ‘Advances from buyers and customers’
1900 ‘Indebtedness of founders (participants) on contributions to 3220 ‘Indebtedness to customers under construction contracts’
the authorised capital’. 3300 ‘Short-term debt obligations’
2000 ‘Non-current assets’ (Long term assets) 3310 ‘Bank credits, loans’
2100 ‘Fixed assets’ 3320 ‘Other credits, loans’
2110 ‘Land’ 3330 ‘Current portion of long-term debt obligations’
2120 ‘Construction in progress 3390 ‘Other short-term debt liabilities’
2130 ‘Buildings, constructions’ 3400 ‘Taxes payable’
2193 ‘Accumulated depreciation - buildings, constructions’ 3410 ‘Income tax payable’
2193 ‘Accumulated depreciation - buildings, constructions’ 3420 ‘Personal income tax payable’
2140 ‘Equipment’ 3430 ‘VAT payable’
2194 ‘Accumulated depreciation - equipment’ 3440 ‘Excises payable’
2150 ‘Office equipment’ 3490 ‘Other taxes payable’
2195 ‘Accumulated depreciation - office equipment’ 3500 ‘Short-term accrued liabilities’
2195 ‘Accumulated depreciation - office equipment’ 3510 ‘Accrued liabilities for payment for goods and services’
3520 ‘Accrued wages and salaries’ 7190 ‘Adjustments to inventories
3530 ‘Accrued social security contributions’ 7200 ‘Cost of goods sold determined by the continuous inventory
3540 ‘Dividends payable’ method (trade)
3550 ‘Accrued interest on debt obligations’ 7200 ‘Cost of goods sold determined by the periodic method
3590 ‘Other accrued expenses’ (trade)’
3600 ‘Other short-term liabilities’ 7210 ‘Purchase of goods’
3700 ‘Reserves’ 7220 ‘Return of purchased goods’
4000 ‘Long-term liabilities’ 7230 ‘Utilisation of goods for own needs’
4100 ‘Long-term liabilities’ 7290 ‘Adjustments to the cost of inventories’
4110 ‘Bonds payable’ 7300 ‘Production costs of biological assets’.
4120 ‘Bank credits, loans’ 7400 ‘Construction contract costs’
4130 ‘Other credits, loans’ 7500 ‘Expenses related to realisation’
4140 ‘Bills of exchange payable’ 7510 ‘Advertising and Sales Promotion Expenses’
4150 ‘Finance Lease Obligations’ 7520 ‘Expenses for payment of salaries’
4190 ‘Other long-term liabilities’ 7530 ‘Expenses for contributions to the Social Fund’
4200 ‘Deferred income’ 7540 ‘Expenses for storage and transport costs’
4300 ‘Deferred tax liabilities’ 7550 ‘Expenses on bad debts related to sales’
5000 ‘Equity capital’ 7560 ‘Warranty service costs’
5100 ‘Authorised capital’ 7570 ‘Other trade costs’
5110 ‘Ordinary shares’ 7580 ‘Depreciation expenses on fixed assets’
5120 ‘Preference shares’ 7590 ‘Expenses for premium sales’
5191 ‘Treasury shares’ 7600 ‘Other production costs’
5130 ‘Other authorised capital’ 8000 ‘General and administrative expenses’
5200 ‘Other capital’ 8010 ‘Labor expenses’
5210 ‘Additional paid-in capital’ 8020 ‘Social Fund Contribution Expenses’
5220 ‘Adjustments on revaluation of assets’ 8030 ‘Expenses on rent payment’
5230 ‘Foreign exchange differences on foreign currency 8040 ‘Expenses on payment for services’
transactions with foreign companies’ 8050 ‘Property tax’
5240 ‘Capital advanced by owner(s)’ 8060 ‘Expenses for office supplies’
5300 ‘Retained earnings 8070 ‘Communication expenses’
5400 ‘Reserve capital’ 8080 ‘Insurance expenses’ 8080 ‘Insurance costs’
5999 ‘Summary of income and expenses’ 8090 ‘Expenses for licences and other agreements’
6000 ‘Income from operating activities’ 8100 ‘Expenditure on VAT not eligible for credit’.
6100 ‘Revenue’ 8110 ‘Repair and maintenance of fixed assets’
6110 ‘Revenue from sale of goods and services’ 8120 ‘Expenses on computer software - software’
6120 ‘Return of sold goods and discounts’ 8130 ‘Representation expenses’
6120 ‘Return of goods sold and discounts’ 8140 ‘Remuneration of auditors’
6130 ‘Revenue from exchange of goods and services’ 8150 ‘Remuneration of lawyers’
6130 ‘Revenue from exchange of goods and services’ 8160 ‘Training expenses’
6140 ‘Revenue from construction contracts’. 8170 ‘Consultancy expenses’
6150 ‘Revenue from the use by other organizations of the subject's 8180 ‘Public Relations Expenses’
assets’ 8190 ‘Expenses for other taxes’
6140 ‘Revenue from construction contracts’ 8200 ‘Travelling expenses (local)’
6160 ‘Revenues from insurance contracts. 8210 ‘Travelling expenses (international)’.
6200 ‘Other income from operating activities’ 8220 ‘Utility expenses’ .
6300 ‘Profit (loss) from biological assets’ 8230 ‘Fines, penalties, forfeits to the budget’ .
6300 ‘Profit (loss) from biological assets’ 8240 ‘Fines, penalties, forfeits under economic contracts’ .
6310 ‘Profit (loss) from initial recognition of biological assets’ 8300 ‘Expenses on research and scientific development’ .
6310 ‘Profit (loss) from biological assets’ 8470 ‘Expenses on amortisation of fixed assets’
6320 ‘Profit from harvesting agricultural products’ 8480 ‘Expenses on amortisation of intangible assets’
6320 ‘Profit (loss) from initial recognition of biological assets’ 8490 ‘Other general and administrative expenses.
6330 ‘Gain (loss) on change in fair value of biological assets’ 9000 ‘Non-operating income and expenses’
6330 ‘Gain (loss) on change in fair value of biological assets’ 9100 ‘Income from non-operating activities’
7000 ‘Operating expenses’ 9110 ‘Interest income’
7000 ‘Cost of sales of products and services determined by the 9120 ‘Income from associates, subsidiaries’
continuous inventory method’ 9130 ‘Dividend income’
7000 ‘Cost of sales of products and services determined by the 9140 ‘Foreign exchange gain on foreign currency transactions’
continuous inventory method 9190 ‘Other non-operating income’
7100 ‘Cost of sales of products and services determined by the 9500 ‘Non-operating expenses’
periodic inventory method’ 9510 ‘Interest expense’
7100 ‘Cost of sales of products and services determined by the 9520 ‘Losses from exchange rate differences on operations in
continuous inventory method’ foreign currency’
7110 ‘Acquisition costs of raw materials and supplies including 9530 ‘Expenses on bad debts’
returns’ 9590 ‘Other non-operating expenses’
7120 ‘Cost of sales of products and services determined by the 9800 ‘Extraordinary items’
periodic inventory method’ 9810 ‘Extraordinary profit’
7120 ‘Labour costs’ 9820 ‘Extraordinary loss’
7130 ‘Costs of contributions to the Social Fund’ 9900 ‘Income Taxes’
7140 ‘Expenses for public utilities’ 7140 ‘Expenses for public 9910 ‘Income tax expense (income)’
utilities’
7150 ‘Costs of depreciation of fixed production assets’
7160 ‘Costs of repair and maintenance of fixed assets’
7170 ‘Other production costs’
7180 ‘Utilisation of product inventories for own needs’